Section 147&148 of the Income Tax Act, 1961 — Reassessment — Principal Commissioner while giving approval had simply mentioned "satisfied", similarly, the additional Commissioner had simply mentioned yes, it was a fit case to issue notice under section 148. since, both the approving authorities had given the approval in a mechanical manner, the reassessment proceedings were not in accordance with law — Mukesh Chand Garg vs. Income tax Officer [2019] 76 ITR (trib) 344 (Delhi)